AN ACT TO AMEND CHAPTER 83, TITLE 9 OF THE DELAWARE CODE RELATING TO THE VALUATION OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL OR FORESTRY USE,

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend §8333 of Chapter 83, Title 9, Delaware Code by adding a sentence at the end of the section to read as follows:

in applying these criteria, and in determining whether the minimum acreage requirements are met, all contiguous parcels of land held by identical owners, In identical proportions of ownership and In identical legal form of title, shall be considered as a single unit."

Section 2. Amend §8334(2) of Chapter 83, Title 9, Delaware Code by adding a sentence at the end of the §8334(2) to read as follows:

in applying these criteria, and in determining whether the minimum acreage requirements arc met, all contiguous parcels of land held by identical owners, in identical proportions of ownership and in identical legal form of title, shall be considered as a single unit."